The taxpayer cannot be liable for the result of the estimated assessment if he submits his declaration on the basis of regular accounts without an objection by the Authority within a reasonable time after submitting those declarations. Accordingly, the delay penalty on the tax differences according to the estimated assessment shall be from the date of this assessment, which was not known to the taxpayer. On the date of his submission of his declarations, and this is consistent with the legal and regular rules, such as the legal rule that states that “he is not required by law except with a possible action, determined for the taxpayer, and known to him with knowledge that compels him to comply with it.